Legal Opinion
Kuhn v. Department of Treasury
Michigan Supreme Court
Decided March 2, 1971No. 22 January Term 1970, Docket No. 52,328PublishedCited by 70 opinions
1Opinion of the CourtT. M. Kavanagh, C. J.
On July 20, 1967, the Michigan Income Tax Act of 1967, (hereinafter referred to as “the Act”) was approved by the Governor. The Act was scheduled to take effect on October 1, 1967. Plaintiffs (appellants), a Michigan citizen taxpayer and a Michigan corporate taxpayer, filed a complaint in Oakland circuit court on September 13, 1967, requesting a declaratory judg ment that the Act is unconstitutional and seeking injunctive relief against its enforcement. The Department of the Treasury, the State Treasurer and the commissioner of the Department of Revenue were named as defendants (appellees).…
2Cases cited17 opinions
- People ex rel. Drake v. MahaneyMichigan Supreme Court · 1865
- In Re Brewster Street Housing SiteMichigan Supreme Court · 1939
- C. F. Smith Co. v. FitzgeraldMichigan Supreme Court · 1935
- Bielski v. Wolverine InsuranceMichigan Supreme Court · 1967
- Leininger v. Secretary of StateMichigan Supreme Court · 1947
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3Cited by70 opinions
- Pohutski v. City of Allen ParkMichigan Supreme Court · 2002
- Advisory Opinion Re Constitutionality of 1972 PA 294Michigan Supreme Court · 1973
- City of Livonia v. Department of Social ServicesMichigan Supreme Court · 1985
- People v. KevorkianMichigan Supreme Court · 1994
- In Re Request for Advisory Opinion Regarding Constitutionality of 2011 PA 38Michigan Supreme Court · 2011
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